中英国家审计比较研究

Sino - UK National Audit: A Comparative Study

中英国家审计比较研究后的启迪:计算机审计技术广泛而深入地应用;风险导向审计成为现代审计发展的必然趋势;国家审计独立性、权威性应进一步强化;国家审计重点逐步转向绩效审计。

The inspiration from the comparative study of Sino - UK National Audit; the wide use of computerized audit technology; the guidance of risk audit having become the necessary trend of the development of the contemporary audit; further strengthening the independence and authority of the national audit; the emphasis on national audit having been changed into efficiency and effective audit.